Human Baselines For Benchmarks Ai Now Outperforms Junior Accountants
Source
mercor.com
Author
Mercor research blog
Date
Why it matters
A human baseline shows frontier models beating junior CPAs on structured month-end close tasks, at roughly a tenth of the cost. The authors caution that the tasks favor what models do best.
Terms in this piece · Glossary
benchmark — A standard public test set for comparing AI models — the shared scoreboards behind every "model X beats model Y" claim.